The alphabetical listing below includes all of the adjusted account balances of Battle Creek, Inc. as of December 31, 2018. All account balances are normal.

Accounts Payable	$	3,100
Accounts Receivable		9,700
Accumulated Depreciation		4,800
Common Stock		3,900
Cash		3,900
Depreciation Expense		1,500
Dividends		1,900
Equipment		10,800
Income Tax Expense		1,800
Income Taxes Payable		1,800
Rent Expense		1,300
Retained Earnings		3,900
Salaries and Wages Expense		7,500
Service Revenue		19,200
Deferred Revenue		1,700

Required:

Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Prepare the post-closing trial balance as of December 31, 2018. (Enter all account balances, including any that may carry a zero-balance.)

Prepare the classified balance sheet at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.)